Information sources:Regulation on the accounting policy of the enterprise; supply contracts; Nomenclature-price tag; Book of purchases; sales book; contracts with material responsible persons; Primary Documents on the MTZ Movement (Overhead, Commodity Overhead, Invoice, Power of Attorney; Parishment Orders, Acts of Acceptance of Materials, Overhead Requirements for Vacation (Interior Movement) Materials, Limit Fences, Warehouse Accounting Cards, Card Registries ); inventory inventory of logistical stocks; Accounts on accounts 10, 15, 19, 10, 25, 26, 41, 91, 60, 76, etc.; The main book, the reporting of the enterprise.
1. familiarization with the work of the material department of accounting - objects of attention Auditor are: Composition, subordination and qualifications of accounting personnel; The list of regulatory documents used; availability of graphics (scheme) of document management; the validity of the choice in the accounting policy of organizational, methodological and technical aspects on this section of accounting; the presence of reflecting schemes on accounting accounts of economic operations with MPZ; Used internal control methods (inventory, documentation, partial cutting, etc.) to test deviations of the actual consumption of materials from the norms; Compliance with the timing of the inventories of TMC and the procedure for issuing their results.
The auditor should be searched for In stock Contracts with material and responsible persons, journals of registration of profit-expenditure documents, orders to approve the composition of inventory commissions and the procedure for inventories.
2. checking the state of warehouse in the enterprise. The auditor finds out the number and placement of warehouses, their capacity, the presence of conditions for the storage of values, the provision of fire and security alarms, weight-measuring equipment, tara, etc.
The auditor determines as a result of which operations material and production resources come to the enterprise, and their consumption is carried out. All these operations can be classified by the auditor for typical and nonypical. Typical operations are checked selectively, and the atypical are subjected to a solid study. Control procedures are aimed at analyzing documentation confirming the MPZ movement operation and an assessment of the correctness of the reflection of these operations on accounting accounts.
3. Checking the organization of accounting of material resources in the enterprise, an auditor based on the study and comparison of the data of primary settlement and payment documents (invoice invoices, etc.) and accounting registers (warehouse accounting cards, valuables reports, etc. ) It establishes the completeness of the production reserves, the correctness of their classification and evaluation, the validity of the write-off in consumption. It is determined whether all the necessary details are specified in the documentation, whether arithmetic calculations are performed correctly, the existing legislation comply with economic operations.
4. Control of the validity of the application of tax deductions on VAT on acquired material values.
5. The validity of the write-off of material resources into consumption is clarified according to the data of the relevant primary documents (overhead, vacation requirements, limit-intricate maps, etc.). The auditor needs to establish the correctness of the assessment of material resources for such operations. The correctness of the correspondence schemes applied to the write-off of the MPZ write-off from the warehouse is established by the auditor, as a rule, selectively by controlling records in accounting registers on accounts 20, 25, 26, 44, etc. and compares them with the data of primary expenditure documents.
If the company in the reporting period was carried out by the retail sale of goods recorded in the account 41, the auditor should find out the correctness of the adoption of goods to account, calculate the trade markup and the proportionality of its write-off on the goods implemented, completeness of the calculation of taxes. Control and credentials Accounts 41.42, 90, 50, 51, 62, 68, etc.
Typical errors:
Not concluded agreements on material responsibility with storekeners (materially responsible persons);
Misappropriate documents on the arrival and consumption of commodity and material values;
Analytical accounting of the MPZ movement in accounting is not carried out;
Improper calculation of the actual cost of the preparation of materials;
Write-off on the expense of not adopted to the accounting of material values \u200b\u200b(not executed by the arrival documents);
Lack of consumption rate of materials or their non-compliance;
Non-compliance with the accounting policies of the accounting of material values
The data on the movement of material values \u200b\u200bin accounting and in the warehouses of the Redparilation is carried out irregularly;
The annual Inventory of the MPZ is not carried out;
In warehouses stored a large number of unused MPZ;
Incorrectly produced by TMC in terms of costs;
Arithmetic errors.
The movement of goods and materials from the moment of acceptance of the warehouse to the moment of disposal from the warehouse of the enterprise should be documented and in a timely manner in accounting. The company's accounting is responsible for the overall guidance and control over the correctness of the documents. Accounting for TMC in accounting, wiring and documents used in the design of operations must comply with the legislative standards and the accounting policy adopted at the enterprise.
Document proceed in the enterprise can be carried out on unified forms or in accordance with FZ N 402-FZ "On Accounting" as amended. dated 05.23.2016 using own forms of documentation, provided there are all required details in them.
Document proceed with TMC
Documents for the design of operations of the TMC in the enterprise
| Operation | for materials | for goods | on finished products |
|---|---|---|---|
| Arrival of TMC. | commodity overhead (unified form of TORG-12), accounts, railway invoices, invoices, power of attorney to receive TMC (f. M-2, M-2A) | overhead on the transfer of finished products (f. MX-18) | |
| Acceptance of TMC. | court of receipt (M-4), an act of acceptance of materials (M-7) If there are differences in the actual receipt with the data of the commodity invoice | the act of receiving goods (F. Torg-1) is filled with a comma label (F. Torg-11) | journal of Product Removal (MX-5), Data is entered in warehouse accounting cards (M-17) |
| Internal movement of TMC. | requirement-overhead for materials (M-11) | patch on the internal movement of goods (TORG-13) | |
| Disposal of TMC. | outfit for production, disposal for issuing from a warehouse or limit-fence card (M-8) when using vacation limits, overhead overhead (M-15) | invoice, consignable invoice, consolidating invoice (F. Torg-12) | invoice, consumer invoice, consolidating invoice (F. Torg-12), invoice for a side (M-15) |
| Write-off TMC. | acts to write off the materials that came into disrepair, acts of detection of shortage | accounting acts (TORG-15, TORG-16) | acts to write off the existence of products, acts of detection |
| Any operation | mark in a warehouse card (M-17) | mark in the magazine of warehouse accounting (TORG-18) | |
| Control of presence, reconciliation with used data | vedomosti for the accounting of material and commodity reserves (MX-19), acts of selective inspection of materials (MX-14), reports on the movement of TMC in storage places (MX-20, 20A), commodity reports (TORG-29) | ||
Reflection of the arrival of the TMC in account
Accounting wiring for the receipt of TMC
| Operation | DT | Kt. | Comment |
|---|---|---|---|
| received materials from the supplier (wiring) | DT 10. | CT 60. | according to the receivable materials |
| DT 19. | CT 60. | ||
| Dt 68. | CT 19. | by the amount of VAT for reimbursement | |
| received finished products (accounting for actual cost) | DT 43. | CT 20. (23, 29) | when accounting for actual sebs for the amount of received finished products |
| received finished products (accounting value) | DT 43. | CT 40. | when taking into account at the accounting value for the amount of received finished products |
| Dt 40. | CT 20. | for the amount of actual cost | |
| Dt 90-2. | CT 40. | on the amount of cost differences with accounting cost (direct or reversing at the end of the month) | |
| received goods from the supplier | Dt 41. | CT 60. | according to the cost of purchasing goods |
| DT 19. | CT 60. | by the amount of VAT in the invoice | |
| Dt 68. | CT 19. | by the amount of VAT for reimbursement | |
| Dt 41. | CT 42. | in terms of charges for commercial organizations |
Reflection of the movement of the TMC in account
The TMC movement between warehouses is displayed by correspondence of analytical accounting accounts within the corresponding balance sheet account.
Reflection of the disposal of the TMC in account
The disposal of goods and materials when transferred to production, leave to buyers is reflected by wiring:
| Operation | DT | Kt. |
|---|
Accounting in institutions, financial bodies and bodies carrying out cash services budget is conducted in accordance with the BC of the Russian Federation, the accounting law, instruction No. 157n, as well as the provisions of the instruction that establishes the accounting methodology in the establishment of a certain type. For example, state institutions in their work use Instruction No. 162n, budgetary institutions - Instruction No. 174n, autonomous - Instruction No. 183N. When conducting inspections of the financial and economic activities of institutions in order to prevent, identify and prevent violations of legislation, the audit authorities pay attention to the correctness of the management of accounting institutions. The article presents an analysis of violations of the general rules of accounting, reflected in the acts of inspections.
Non-compliance with state (municipal) agencies of the provisions of the Law on Accounting
The Law on Accounting provides for uniform accounting requirements, including accounting (financial) reporting, as well as the creation of a legal mechanism for regulating accounting ( art. one of the specified law). The provisions of the above-mentioned law are applied by state (municipal) institutions. As the results of the inspections show, the institutions admit the following violations of this law when conducting financial and economic activities.Nepriva or not in full annual inventory . Assets and obligations are subject to inventory to identify the actual presence of relevant facilities, which is compared with the accounting register registers ( p. 1., 2 tbsp. 11 of the Law on Accounting). Cases, deadlines and procedures for the inventory, as well as a list of objects subject to it, are determined by an economic subject, with the exception of cases of compulsory inventory, which are established by the legislation of the Russian Federation, federal and sectoral standards ( p. 3 art. 11 of the Law on Accounting).
Paragraph 20.Instructions number 157nbefore entering into force Order of the Ministry of Finance of the Russian Federation of 29.08.2014 No. 89n(that is, until November 16, 2014) sounded as follows: the inventory of property, financial assets and liabilities should be carried out by the institution in the manner prescribed by the regulatory legal acts adopted by the Ministry of Finance. Starting from 11/16/2014, the provisions of this item sound like this: the inventory of property, financial assets and obligations is carried out by the subject of accounting in the procedure established by him within the framework of the formation of the accounting policy, based on the provisions of the legislation of the Russian Federation.
Cases of compulsory inventory are listed in Guidelines for the inventory of property and financial obligations . In particular, its compulsory implementation is necessary before the preparation of annual reporting, except for property, the inventory of which was carried out not earlier than 01.10 of the reporting year. Inventory of fixed assets can be held once every three years, and library funds - once every five years. In the areas located in the extreme north, and equivalent localities inventory of goods, raw materials and materials can be carried out during their smallest residues.
The frequency of the inventory established in accounting policies should not be less specified in the methodical instructions mentioned.
Investigation inventory in time defined in p. 1.5Methodical instructions for inventory of property and financial obligationsis a violation p. 3 tbsp. 11 of the Law on Accounting.
Reflection of economic operations without justification documents. Each fact of economic life is subject to registration by the primary accounting document (), which is formed by the subject of accounting at the time of the fact of the fact of economic life, and if it is not possible - directly at the end of the operation ( p. 9 Instructions No. 157n). In the case when the verification reveals the availability of an accounting record reflected in the accounting register, and a document that serves as a basis for the commission is missing, this situation is fixed in the act of verification as a violation art. nineAccounting Lawand P. 9 Instructions No. 157n.
Recall that after each reporting period (month, quarter, year), primary (consolidated) credentials formed on paper related to relevant operations, other accounting registers, are selected in chronology and will be charged ( p. 11 Instructions No. 157n). The absence of acquittal documents qualifies inspecting as a violation art. 9 of the Law on Accountingand P. 9 Instructions No. 157n.
Documentary design of operations on the movement and debiting food in educational institutions is usually of interest to accountants. In this regard, we propose to consider the situation in one institution in respect of which the verification was conducted in more detail. It has been established that in some cases the institution has no documents confirming the write-off of food products.
The organization of catering in the verifiable institution is made on the basis of:
- own position on the organization of the food of students developed in accordance with Federal Law of December 29, 2012 No. 273-FZ "On Education in the Russian Federation";
- Order of the Ministry of Health of the Russian Federation No. 213N and the Ministry of Education and Science of the Russian Federation No. 178 of 11.03.2012;
- methodological recommendations for the organization of food and students of educational institutions approved by the Order of the Director of the Institution.
Order of the Director of the Institution appointed persons responsible for organizing students' food. The cost of one day of nutrition of pupils of boarding schools, orphans and children who remained without parental care, as well as those from among those students in institutions of primary and secondary vocational education, are brought by letters of the founder. In accordance with PP. 6.4, 6.5, 6.11, 6.22 SanPine requirements 2.4.5.2409-08, approved by the Resolution of the Chief State Sanitary Doctor of the Russian Federation of July 23, 2008 No. 45, an approximate 10-day menu was developed, which was signed by the Director and agreed with the leader of the TU FS Rospotrebnadzor. The institution compiled technological maps on dishes from this menu based on:
From the order of the Ministry of Finance of the Russian Federation No. 173N it follows that the statement (f. 0504210) serves as a basis for reflection in the accounting institution of the disposal of material reserves, facilities of fixed assets worth up to 3000 rubles inclusive by one. In turn, the consurance of the invoice (F. 0315006) is used to take into account the movement of material values \u200b\u200bwithin the organization between the structural units or materially responsible persons (the decision of the State Committee for the Russian Federation of October 30, 1997 No. 71a "On approval of unified forms of primary accounting documentation on labor accounting and its payment, fixed assets and intangible assets, materials, low-value and high-speed items, work in capital construction "). In the current situation, the institution made the following violations:
|
We still want to draw the attention of readers that as a violation of the norms art. 9 of the Law on Accounting Checking qualify:
- late adoption of primary documents (for example, invoice and commodity invoice for the supply of fuel dated February, and to accounting in March);
- iveractions in the journal of settlements with suppliers and contractors services under civil law agreements concluded with individuals confirming the adoption of monetary obligations to contractors (performers).
The application of the state (municipal) agency in the reflection of the operations of the financial and economic activities of forms differing in its content from the order of the Ministry of Finance of the Russian Federation No. 173N is a violation art. 9 of the Law on Accounting.
For reference
The removal of the subjects of the accounting of individual details from the forms of primary accounting documents, accounting registers approved by the Order of the Ministry of Finance of the Russian Federation No. 173n is not allowed. The formats of accounting registers are a recommendatory nature and, if necessary, be subject to change. These provisions are contained in guidelines approved by the orders.
The presence of corrections in the primary accounting documents in which the corrections are not allowed. According to p. 7 tbsp. 9 of the Law on Accounting In the primary accounting document, corrections are possible, unless otherwise established by federal laws or regulatory legal acts of state regulation authorities of accounting.
Acceptance of documents issued by cash or non-cash transactions and which contain corrections is not allowed ( p. 10 Instructions No. 157n). Other primary (consolidated) accounting documents containing corrections are made to accounting in the event that corrections are made in coordination with persons who have compiled and signatured these documents, which must be confirmed by the signatures of the same persons with an empty of the inscription "Fixed to believe" ("Fixed ") And the dates of making corrections. Thus, taking into account cash documents with corrections is a violation p. 10 Instructions No. 157n.
The lack of internal control over the economic life of the state (municipal) institution committed by the facts of economic life. Article 19 of the Law on Accounting It has been established that the economic entity is obliged to organize and carry out the internal control of the facts of economic life committed. The procedure for organizing and ensuring the subject of accounting internal financial control for economic operations is one of the sections of the institution accounting policy ( p. 6 Instructions No. 157n). It turns out that the establishment should be developed a provision on the procedure for conducting internal control. Events carried out in accordance with this Regulation must be documented to prove compliance with the requirements art. 19 of the Law on the Contract System.
Failure to comply with individual provisions of Instruction No. 157n
Instruction No. 157n contains general accounting rules for all types of state (municipal) institutions. The fulfillment of the requirements of this document is required for stateless, budget and autonomous institutions. Violations of the provisions of the named Instructions include the following violations.Invalid formation of the initial value of the fixed assets. Paragraph 23 of Instructions No. 157n The amounts complied with the initial cost of non-financial assets facilities are determined. According to the norms of this item, the initial cost of the main fund object is the amount of actual investments in its acquisition, construction or production (creation), taking into account the amount of VAT filed by the establishment by suppliers and (or) contractors (in addition to their acquisition, construction and manufacturing within the framework of activities taxable VAT, unless otherwise provided by the tax legislation of the Russian Federation). If the establishment in the formation of the initial value of the fixed assessment will not take into account the costs of its delivery, this fact will become a violation of the norms p. 23 Instructions No. 157n.
Assignment of work costs, services for account 401 20 "Cost of the current fiscal year" instead of account 0 109 00,000 "Costs for the manufacture of finished products, performance of work, services". According to p. 134 Instructions No. 157n To account for operations on the formation of the cost of finished products, the work provided, the services provided applied account 109 00. "Costs for the manufacture of finished products, performance of work, services." Accounting for costs that form costs are carried out on this account in the context of direct, overhead and general expenses. By virtue of Instruction No. 157n, the use of this account does not depend on the type of institution and the type of activity. The named account must be used if the state (municipal) institution provides any services - both within the framework of income-generating activities and as part of activities funded from the budget of the budget system of the Russian Federation.
However, it should be taken into account that in accordance with p. 153 instructions number 174n, p. 181 Instructions No. 183N on the account 0 401 20 000 Can be attributed:
- expenses, the source of the financial support of which were subsidies for other purposes (donations, grants);
- the costs of the institution that do not form the cost of work, services (finished products) provided by the institution as part of the fulfillment of the task of the founder;
- general expenses in terms of the finished products that are not distributed to the cost of finished products (performed services rendered) on the financial result of the current fiscal year;
- costs for the maintenance of real estate and especially valuable movable property enshrined by the founder for the budget (autonomous) institution or acquired by the budget (autonomous) institution at the expense of funds allocated for this by the founder.
Application During the fiscal year, two methods of retirement of material reserves are unacceptable and is a violation of the above paragraph of Instructions No. 157n.
Taking into account the objects of fixed assets that have not passed state registration. In violation p. 36 Instructions No. 157n, as well as the norms of paragraph 1 of Art. 4 of the Federal Law of July 21, 1997 No. 122-ФЗ "On State Registration of Rights to Real Estate and Transactions with Him", the establishment did not conduct a state registration of the right of operational management to real estate, although the property itself was taken into account. From the provisions p. 36 Instructions No. 157n It follows that taking into account and disposal of real estate objects, the rights to which are subject to state registration in accordance with the legislation of the Russian Federation are carried out on the basis of primary accounting documents with the obligatory application of documents confirming the state registration of law.
An explanation of the lack of state registration of rights to immovable property by the fact that the design of land and state registration of real estate objects is not entrusted to a specific employee of the institution, and accounting do not have enough time to this procedure, is not a valid cause of violation of the above-mentioned norm of instruction No. 157n.
Accrual depreciation is not on all objects of movable property. In violation p. 92 Instructions No. 157n Not on all fixed assets worth up to 40,000 rubles. Instruction, depreciation was accrued. From the provisions of this item, it follows that, according to the objects of movable property, depreciation is accrued in the following order:
- the objects of the library fund cost up to 40,000 rubles are inclusive, depreciation is accrued in the amount of 100% book value when issuing an object into operation;
- the objects of fixed assets worth over 40,000 rubles depreciation is accrued in accordance with the depreciation rates calculated in the prescribed manner;
- the objects of fixed assets cost up to 3,000 rubles inclusive, with the exception of the objects of the library fund, intangible assets, depreciation is not charged;
- other objects of fixed assets costing from 3,000 to 40,000 rubles inclusive depreciation is accrued in the amount of 100% book value when issuing an object into operation.
Little violations described in this article are typical. Despite the imaginary simplicity, they are found in almost every report, the act of the auditors. Such violations can be called insignificant, but should not be neglected with these, it would seem small things. After all, the work of the accountant requires accuracy and scrupulsiness in the reflection of documents and the implementation of the norms of the legislation of the Russian Federation.
Federal Law of December 6, 2011 No. 402-FZ "On Accounting".
Instructions for the application of a single accounting plan for state authorities (state bodies), local governments, government bodies of state extrabudgetary funds, state academies of sciences, state (municipal) institutions, ultrasound. Order of the Ministry of Finance of the Russian Federation of 01.12.2010 No. 157n.
Instructions on the procedure for applying a plan of budget accounting accounts. Order of the Ministry of Finance of the Russian Federation of 06.12.2010 No. 162n.
Instructions on the procedure for applying an accounting account plan for budgetary institutions, appliance. Order of the Ministry of Finance of the Russian Federation dated December 16, 2010 No. 174n.
Instructions for applying an accounting account plan for autonomous institutions, appliance. Order of the Ministry of Finance of the Russian Federation dated December 23, 2010 No. 183n.
Approved by the Order of the Ministry of Finance of the Russian Federation of 06/13/1995 No. 49.
Order of the Ministry of Finance of the Russian Federation of 12/15/2010 No. 173n "On approval of forms of primary accounting documents and accounting registers applied by state authorities (government agencies), local governments, government bodies of state extrabudgetary funds, state academies of sciences, state (municipal) institutions, and guidelines for their use. "
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Chapter 3. Typical Instructions for Inquiring Commodity Values
There are often errors when the posting and write-off of materials is made with a violation of the established requirements. So, it is not properly executed on the relevant unified formulations of material registration and consumption (write-off) of material values, or not all the necessary details of these forms are filled.
The current procedure for taking into account material reserves is set forth in the methodological instructions on accounting records of material and industrial stocks approved by the Order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n. In accordance with it, the order of acceptance and gaining, vacation and writing off materials is established by the management of the organization. At the same time, it should be taken into account that material accounting (differs from accounting) should be carried out by the corresponding unit, and not at all accounting. At the same time, the incoming materials should be issued, as a rule, by compiling acquisitions (typical inter-sectoral form No.-4, approved by the decision of the State Statistics Committee of Russia from 10/30/1997 No. 71a. When establishing the inconsistency of the incoming materials, the assortment, quantity and quality acceptance is carried out by order by order of the organization's head Commission with the execution of an act of acceptance of materials. The composition of the commission must be established by order of the head of the organization.
Vacation of material values \u200b\u200bshould be issued using limit-fence cards (typical inter-sectoral form No. M-8), overhead (forms No. 11 and No. 15) and warehouse card cards No. IM-17, and the write-off of materials can be carried out on the basis of the spending act ( write off).
It is recommended to develop a provision for the accounting of material and industrial reserves in the organization, reflecting the specifics of the organization's production and corresponding to the specified methodological instructions. In this position, it is advisable to establish the procedure for establishing the cost of the consumption of materials for the production, the procedure for debiting waste, prices for finished products, officials responsible for the development of norms and prices.
Check out the order for determining the circle of financially responsible persons, contracts for material responsibility and refer whether the method of accounting for the write-off of TMC actually used in the organization approved in accounting policies
In the formation of expenses taken into account in taxation, the requirements of the Tax Code on the documentary design and the economic feasibility of the costs are made. Thus, in approved norms of consumption of materials, it is necessary to clearly justify the volume of technological losses of raw materials, materials.
Ensure that the charges of the TMC are correct by reconciling the total amounts reflected in the VTMC accounting statements with other register data (according to the calculations with suppliers and contractors, founders, etc.) and with the data of the main book.
The debit balance of 60 "Calculations with suppliers and contractors" should reflect the cost of paid materials remaining at the end of the month in the way or not exported from the supplier's warehouse. This balance at the end of the month is listed in the debit of account 10 "Materials" without posting them in warehouses. At the beginning of next month, these amounts are reversed and listed in the current account again as accounting debt 60, while these materials are not accepted and reconciled. When taking into account materials at discount prices, it is necessary to make sure that the score 16 "deviations in the value of materials" reflects the difference between the actual value of the TMC and their accounting costs. The total outcome of the residues in total expression for each account of the Saldovaya Vedomost at the end of the month should correspond to the remnants at the end of the month given in the statement of the TMC accounting. The mapping is made for each warehouse separately on the 1st number of the period being checked. General turnover of the disposal of TMC for the month on all warehouses and remnants of TMC at the end of the month given in the statement, check with the loan turnover and the balance of 10 "Materials" in the main book. If there is discrepancies, it is necessary to identify the cause and correct the error.
The final stage of testing the use of TMC is to establish the validity of deviations in the value of materials on the release of finished products. According to the statement of taking into account material values, goods, the containers is checked by the technique of calculating deviations, the correctness of the calculation of the average percentage of deviations in the directions, materials, including the balance of them in the warehouse.
Example 1. The worker was sent to a business trip on a personal car. For the use of the car, the employee receives monthly compensation. The cost of fueling organization included in the costs that reduce the taxable income tax base
Sub. 11 p. 1 Art. 264 of the Tax Code of the Russian Federation provides for the cost of expenses that reduce the income of the current reporting (tax) period, expenditures for compensation for the use of personal cars for service trips within the norms established by the Government of the Russian Federation. These norms are approved by the Decree of the Government of the Russian Federation of February 8, 2002 No. 92 "On the establishment of the expenditures of organizations for compensation for compensation for the use of personal cars and motorcycles for service trips, within which, when determining the tax base for the income tax of organizations, such expenses are associated with production and implementation. "
At the same time, according to paragraph 3 of the emails of the Ministry of Finance of Russia dated July 21, 1992 No. 57 "On the conditions of payment of compensation to employees for the use of personal passenger cars for service trips" in the amount of compensation, the employee has already taken into account the reimbursement of the cost of operation used for service trips of a personal passenger car , including the cost of purchasing fuel.
Based on the foregoing, the organization E is entitled to include in the calculation of the tax base for the income tax, the cost of the fodder facility used by the employee when traveling on a personal car on a service business trip. For the purpose of taxation of profits in this case, only the amount of compensation for the employee for using a personal car for service trips is taken into account (within the established norms).
Example 2. The organization recognizes consumption in order to calculate the income tax of the gift of the employee
In order to calculate the income tax expenses, the costs of acquiring gifts transmitted for free to employees of the organization, to the composition of expenses that reduce the income of the current reporting (tax) period, are not included.
The cost of gifts is a gratuitous transfer of property and therefore on the basis of sub. 16 tbsp. 270 NK RF is not taken into account in order to calculate income tax.
Since the transfer of gifts is recognized as an inclusion of VAT, the amount of VAT paid to suppliers of gifts (goods) can be adopted to deduct only after the adoption of goods in accordance with the availability of the invoice exhibited by the Seller and documents confirming the actual payment of the tax amount (sub. 1, paragraph 2 of Art. 171, paragraph 1 of Art. 172 of the Tax Code of the Russian Federation).
Example 3. The organization imported materials. Customs duties are included in the cost of expenses, but the materials in production are not written off
In accordance with sub. 1 p. 1 Art. 254 of the Tax Code of the Russian Federation The costs of taxpayers include material expenses when purchasing materials that:
v are used in the production of goods (performance, service);
v form them the basis;
v are a necessary component in the production of goods (performance, service provisions).
Paragraph 2 of Art. 254 Tax Code of the Russian Federation The cost of inventive material values \u200b\u200bincluded in tangible costs is determined based on the acquisition prices (excluding the amounts of taxes subject to deduction, or included in the costs in accordance with the Tax Code of the Russian Federation), including:
| Commission remuneration paid by intermediary organizations;
| Imported customs duties and fees;
| Transportation costs;
| Other costs associated with the acquisition of commodity and material values.
Based on the above, the paid customs duties increase the cost of materials. In the above example, the organization incorrectly determined the amount of the costs of acquiring materials and lowered their value in tax accounting, since customs duties taken into account in the cost of materials are actually recognized as part of material expenses in writing materials, and therefore the tax base for income tax base was incorporated.
Example 4. The cost of defective and morally outdated printing products The publisher written off in full
According to sub. 44 p. 1 Art. 264 of the Tax Code of the Russian Federation to other costs associated with production and implementation include losses in the form of the value of defective, which has lost its freight form, as well as not implemented within the limits (morally obsolete) products of the media and book products. To take into account in order to tax purposes, such expenses can taxpayers who produce production and production of products of the media and book products.
Sub. 44 p.1 Art. 264 of the Tax Code of the Russian Federation installed limit for such expenses: for calculating the tax base for income tax, the amount of expenses should not exceed 10% of the cost of the corresponding number of the periodic printed publication or the corresponding typography of book products.
The costs of write-off and disposal of defective, which have lost the mass media and book products are not normalized.
Consumption recognizes the cost of products of the media and book products, not implemented during the following time:
For periodic prints - within the deadline before the release of the next number of the corresponding periodic printed publication;
Books and other non-periodic prints - within 24 months after entering them into light;
Example 5. Expenses for the delivery of the purchased goods are included in the cost of the goods.
A common mistake is that in the formation of the purchase value of goods for the purposes of tax accounting of the enterprise include the cost of delivering goods to its value, despite the fact that, according to the terms of the contract of delivery, the organization pays over the purchase price.
Trade organizations include in the amount of expenses for the implementation (costs of circulation) the following types of expenses (Article 320 of the Tax Code of the Russian Federation):
| Expenses for the delivery of goods in case such delivery does not turn on in the purchase price of goods under the terms of the contract;
| Warehouse expenses;
| Other expenses of the current month associated with the acquisition and sale of goods.
Example 6. Reflection of goods return operations
Accountants are very often allowed errors when reflecting the return operations.
All changes in the return of goods can be divided into two types:
1. Returns a quality product provider for an additional agreement (the most frequent reason - the goods are poorly implemented);
2. Return of poor quality goods: marriage, noncomplex and other reasons provided for by the Civil Code of the Russian Federation or contract of purchase and sale (contract contract).
1. Return quality product
Return of quality goods The supplier is possible only by reverse implementation. At the same time, the transition of ownership from the supplier to the buyer occurs. If the buyer is buying a quality product from the supplier and the latter will properly fulfill its obligations under the contract of sale (supply contract), then there is no reason for refusing a part of the goods and return it to the buyer. Therefore, if the supplier and the buyer will agree on the return of the delivered goods, then in fact there will be a new treaty between the parties, in which the supplier and the buyer are changing in places with each other. In the contract, specify the reasons for the return of goods, the return conditions and the price of the return goods.
Acceptance of the supplier to deduct the amounts of VAT on acquired (returned) goods are carried out in accordance with the current order, that is, as they are paid (the return of previously received received) and posting with the mandatory presentation of the invoice confirming the cost of acquired (returned) goods with relevant registration In the book of Shopping (letters of UMNS of Russia in Moscow of March 18, 2003 No. 24-11 / 14735, dated November 27, 2003 No. 24-11 / 66327).
If the refund of the quality goods to the VAT payer is made by the VAT payer, then the cost of the goods returned by the buyer will not contain VAT and therefore the supplier will not have the opportunity to put in his own deduction of VAT on the returned product.
2. Return of low-quality goods
Returns by the buyer of poor-quality goods should be considered as a customer failure from the execution of the contract of sale (supply contract). At the same time, there is a significant violation by the seller of the terms of the contract for quality, assortment, completeness, packaging or other terms of delivery of goods. In this case, the contract of sale in terms of poor-quality goods according to Art. The 450 Civil Code of the Russian Federation is considered terminated.
When delivering a product that was defective, the ownership of this product does not pass to the buyer. Accordingly, according to Art. 39 NK RF implementation of this product. Buyer, taking goods from the supplier, is obliged to check the quantity and quality of the goods received. Civil Code gives the buyer the right not to accept the goods transferred to him if the seller has significantly violated the requirements for its quality, as well as in other cases where it has the right to refuse to execute the contract (paragraph 1 of Art. 460 of the Civil Code of the Russian Federation, Art. 464 of the Civil Code of the Russian Federation, paragraph 1 of Art. 466 of the Civil Code of the Russian Federation, paragraph. 1, 2 of Art. 468 GK of the Russian Federation).
Non-compliance with the terms of delivery can be detected both at the stage of acceptance of the goods from the supplier and at the implementation stage.
When marriage is found at the stage of acceptance of the goods, such goods on the balance sheet does not come. Return of low-quality products is issued as an act on the established discrepancy in quantity and quality when accepting material values \u200b\u200b(unified form of TORG-2). When returning the goods, the supplier (seller) returns all funds paid to it. Transportation costs for the return of low-quality products also carries the supplier (seller).
The received goods must be taken into account on the debit of the off-balance account 002 "Commodity and material values \u200b\u200badopted for responsible storage" before returning the supplier. When returning a product provider that does not comply with the terms of the contract of sale, account 002 is credited. If marriage is not the entire batch of goods, but only its parts, then only a part of the defective product is reflected in the debit of account 002, and the goods of good quality is taken to account with reflection in the account 41 "goods".
When a marriage is detected after the gaining goods, the buyer must also draw up an act of identifying poor quality goods. The unified form of this act by law is not provided, therefore, as a sample, you can take a unified form of Act of Torg-2 (Act on the established discrepancy in quantity and quality when accepting material values), changing the name of this act.
After drawing up the act, the buyer must send a notification or a claim to the deficiencies identified as a product. In the claims sent to the provider, please specify:
Detailed product description and marriage character for each product (type of goods, party number, etc.);
A clear statement of customer requirements for revealed poor-quality products;
Next, the buyer discharges the commodity invoice in the form of Torg-12. When returning poor-quality goods, the buyer should not invoice the invoice for the return of the goods (a letter to UMNS of Russia in the Moscow region of October 29, 2003 No. 06-21 / 18752/931).
In case of consent with the buyer's claims, the supplier accepts the defective goods on the invoice issued by the Buyer (Unified Torg-12 form).
In accounting, these business operations are recorded by the following records:
From the supplier:
The buyer:
The procedure for the return of goods acquired under the contract of retail sale is regulated by ch. 30 Civil Code of the Russian Federation and the Law of the Russian Federation of February 9, 1992 No. 2300-1 "On Consumer Protection".
However, there are products that are not refundable. Their list was approved by the Decree of the Government of the Russian Federation of January 19, 1998 No. 55. Such goods include perfumes, textiles, jewelry, cars, etc.
For goods that do not fall into this list, the following cases of their return are envisaged by law:
The seller did not provide the buyer with the opportunity to receive complete and reliable information about the purchased product at its sale (paragraph 3 of Art. 495 of the Civil Code of the Russian Federation, Article 12 of the Law);
The buyer sold the goods of improper quality when purchasing goods of good quality (clause 3 of Article 503 of the Civil Code of the Russian Federation, Article 18 of the Law);
The purchased goods did not approach the buyer in shape, dimensions, a styasus, color, size or configuration (Art. 25 of the Law).
In such cases, the seller is responsible for accepting the goods sold back and return the money to the buyer.
Documentary and accounting of operations on the return of goods are governed by the methodological recommendations on the accounting and registration of operations of admission, storage and leave of goods in trade organizations, approved by the letter of the Committee of the Russian Federation for Trade from 10.07.1996 N 1-794 / 32-8.
Example 7. Organizations apply the method of estimating the cost of retired materials for the average sliding cost. In the accounting policy, the method of assessing material and industrial reserves during their disposal is not negotiated, there are also no calculations on the write-off of the value of materials during their disposal
The use of methods of average estimates of the actual cost of materials released into production or other purposes can be carried out:
v Based on the average monthly actual cost (weighted estimate), the calculation of which includes the number and cost of materials at the beginning of the month and all arrivals for the month (reporting period);
v By determining the actual cost of the material at the time of its vacation (sliding estimate), while the amount of materials and the cost of materials at the beginning of the month and all arrivals are included in the calculation of the average estimate.
The use of a sliding assessment should be economically justified and enshrined by accounting policies.
The specified violation of the accounting methodology leads to distortion of data on the value of materials written off in production.
Example 8. When purchasing material values \u200b\u200bfor cash, the amount of VAT when reflected in the buyer's accounting records was included in their cost, provided that the VAT was allocated a separate line in the primary documents. In the future, the acquired material values \u200b\u200bwere used to carry out operations taxable VAT
In addition, the most acquired material values \u200b\u200bwere used to carry out operations taxable by VAT.
In accordance with paragraphs 1 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation, the amount of taxes and fees accrued in the procedure established by the legislation of the Russian Federation on taxes and fees established by the legislation of the Russian Federation are included in accordance with the procedure for taxes and fees, with the exception of those listed in Art. NK RF.
According to paragraph 2 of Article 1970 of the Tax Code of the Russian Federation, VAT sums presented to the Buyer when purchasing goods (works, services) are recorded in the value of such goods (works, services) in cases where:
v acquisition of goods (works, services) used for operations for the production and (or) sale of goods (works, services) not subject to taxation (exempt from taxation);
v acquisition of goods (works, services) used for operations for the production and (or) sale of goods (works, services), the place of implementation of which the territory of the Russian Federation is not recognized;
v acquisition of goods (works, services) by non-taxpayers in accordance with Ch.21 of the Tax Code of the Russian Federation or exempted from the fulfillment of the taxpayer's duties on calculation and payment of tax;
v acquisition of goods (works, services) for the production and (or) implementation of goods (works, services), the operations for the implementation of which are not recognized by the sale of goods (works, services) on the basis of paragraph 2 of Article 146 of the Tax Code of the Russian Federation.
Clause 2 of Article 254 of the Tax Code of the Russian Federation, the cost of inventive material values \u200b\u200bincluded in the material costs is determined based on the prices of their acquisition without taking into account the amounts of taxes subject to deduction or included in the costs in accordance with the Tax Code of the Russian Federation.
VAT sums paid by suppliers of commodity values, as well as paid when importing goods to the territory of the Russian Federation, do not form the value of acquired inventive material values \u200b\u200bfor income taxation, if the taxpayer carries out activities that are subject to VAT in the general order. The presence of an invoice at the same time is a prerequisite for the adoption of VAT sums to deduct (Article 169 of the Tax Code of the Russian Federation).
If in the shipping documents, the VAT was allocated in the cash register or in the commodity check, but the invoice or enterprise's invoice or enterprise was not issued, the VAT is not deductible and is not included in the costs taken into account in the taxation of profits.
It should be borne in mind that in accordance with paragraph 1 of Article 252 of the Tax Code of the Russian Federation, in order to calculate the income tax, the taxpayer reduces the received income on the amount of costs. At the same time, economically reasonable and documented costs are recognized. Under documented expenses, the costs confirmed by documents issued in accordance with the legislation of the Russian Federation.
Example 9. Accounting as expenses of the value of materials obtained free
The organization received materials donated. When writing through materials into the production and write-off of their value on accounting accounts, other income (both in accounting and tax accounting) were recorded.
According to paragraph 2 of Art. 248 of the Tax Code of the Russian Federation Property (Work, Services) or Property Rights is considered to be obtained free if, when receiving this property (works, services, property rights), it is not related to the emergence of the recipient to transfer property (property rights) to the transmitter (fulfill for the transmitting person , services).
At the same time, paragraph 4 of Art. 271 of the Tax Code of the Russian Federation for other expenses, in the form of free property (works, services) of the date of receipt of income recognizes the date of signing by the Parties of the act of acceptance and transfer of property (acceptance of work, services).
Keep in mind that in tax accounting income in contrast to accounting is recognized at a time as a state at the date of signing by the Parties of the act of acceptance and transfer of property.
In addition, the Tax Code does not provide for the possibility of accounting for the purpose of taxation of profits as expenses of the value of material values \u200b\u200bobtained free of charge. The cost of TMCs included in the material costs is determined on the basis of the acquisition price (excluding the amounts of taxes subject to deduction, or included in expenses), including commission remuneration paid to mediation organizations, imported customs duties and fees, transportation costs and other costs associated with With the acquisition of TMC.
Example 10. In order to calculate the income tax, the costs include the costs of fuel and lubricants in the absence of travel sheets and travel sheets issued with violation of legislation requirements
In accordance with Art. 9 of the Federal Law of November 21, 1996 No. 129-FZ "On Accounting", all economic operations conducted by the Organization should be issued on the basis of primary accounting documents.
Currently, accounting regulatory documents do not establish the limiting norms of expenditures on the fuel and fuel, which can be written off on costs. In accounting, the expenses include the sum of all the actual costs of the Organization (P.6 PBU 10/99).
When developing fuel consumption standards, the organization may proceed from the standards of fuel consumption and lubricants on road transport approved by the Ministry of Transport of Russia dated April 29, 2003 (guidance document No. 3112194-0366-03 coordinated with the head of the Department of Material and Social Security of the Ministry of Marks of Russia and applies from July 1, 2003). This position is also enshrined in the letter of the Department of Tax and Customs and Customer Tariff Policy of the Ministry of Finance of the Russian Federation of September 4, 2007 No. 03-03-06 / 1/640.
But keep in mind that the basic norms of fuel consumption and lubricants in road transport are not a regulatory legal act, but are only a recommendation. But the likelihood that the tax authorities will still be focused when checking on these standards, high enough.
Thus, the organization can develop informed fuel consumption standards other than the Ministry of Transportation of Russia, and to accept the costs of fuel on gas supply under these norms for income tax purposes. The procedure for calculating the expenditure of the FUGS is an element of the organization's accounting policy. The norms are developed by the technical services of the organization itself, for example, on the basis of technical documentation, acts of control measurements of fuel consumption per mileage kilometers, etc.
According to paragraph 1 of Art. 252 of the Tax Code of the Russian Federation expenses are recognized as reasonable and documented taxpayer costs. The form of a passenger car's travel sheet approved by the Resolution of the State Statistics Committee of Russia of November 28, 1997 No. 78 "On approval of unified forms of primary accounting documentation for the accounting of construction machines and mechanisms, work in road transport" and is a typical unified form (typical inter-sectoral form No. 3 "Travel A sheet of passenger car ").
Consequently, to recognize the consumption of fuel, the presence of a travel sheet, composed on a unified form form with the filling of all mandatory details. At the same time, in instructions on the use and filling of forms approved by the Resolution of the State Statistics Committee of Russia of November 28, 1997 No. 78, it was said that the track list is valid for one day (one shift). For a longer period, the sheet is issued in the case of a business trip, the duration of which is more than a day (shift).
Very often, travel sheets are made not for one trip, but for a longer period, the route does not specify the route, there are no speedometer testimony, which leads to a violation of the requirements of the reflection of the operations for accounting of fuel. Such costs cannot be reflected as part of the costs that reduce the taxable income tax base.
Example 11. The organization of trade acquired uniforms for store workers. Clothing issued to workers in temporary use. The value of uniforms is taken into account in the composition of material expenses
Uniform clothing is clothing introduced by the internal orders of the organization's administration, reflecting the corporate identity, a corporate sign and is one for any particular category of workers (differentiated by services).
For trade organizations engaged in trade in non-production goods, the order and timing of the uniforms of uniforms is not legally provided. According to Art. 252 Tax Code of the Russian Federation expenses are recognized as reasonable and documented costs. At the same time, under reasonable expenditures are the cost-effective costs, whose assessment is expressed in monetary form.
Sub. 3 p. 1 Art. 254 of the Tax Code of the Russian Federation established that the material costs in order to calculate the income tax include the costs of acquiring instruments, adaptation, inventory, instruments, laboratory equipment, workwear and other property that is not amortized property. The cost of such property is included in the composition of material expenses in the full amount as it is commissioned.
Consequently, the head of 25 Tax Code of Russia in order to calculate the income tax, the costs of acquiring uniforms are not directly named. There are no regulations establishing the need to provide employees of organizations engaged in trade in non-production goods, shaped clothing.
Based on the foregoing, the cost of acquiring uniforms for store workers cannot be taken into account as part of the costs that reduce the taxable income tax base.
Example 12. The organization is distinguished by the procedure for reflecting in accounting and tax accounting identified when inventory of excess goods
The reflection in tax accounting in the cost of the cost of sold purchased goods, the accounting value of the excessive exemptions is unlawful.
According to paragraph 1 of Article 254 of the Tax Code of the Russian Federation, the taxpayer's costs include the acquisition of raw materials and (or) materials used in the production of goods (carrying out work, the provision of services) and (or) of their framework or are the necessary component in the manufacture of goods ( performance of work, provision of services).
As indicated in paragraph 2 of Article 254 of the Tax Code of the Russian Federation, the cost of inventive material values \u200b\u200bincluded in material costs is determined based on the prices of their acquisition (excluding the amounts of taxes subject to deductible or included in the costs in accordance with this Code), including commissions remuneration paid by intermediary organizations, imported customs duties and fees, transportation costs and other costs associated with the acquisition of inventory-material values \u200b\u200b(paragraph 2 of Article 234 of the Tax Code of the Russian Federation).
Considering that the cost of acquiring property in the form of excessive goods identified as a result of inventory, there are no revenues from the implementation of these excessives on their market value are not reduced.
At the same time, according to paragraph 20 of Article 250 of the Tax Code of the Russian Federation, the taxpayer's other income recognizes income in the form of the cost of excessive inventory values \u200b\u200band other property, which are revealed as a result of inventory. Article 274 of the Tax Code of the Russian Federation found that other incomes obtained in kind are taken into account when determining the tax base on the basis of the transaction price, taking into account the provisions of Article 40 of the Code. At the same time, market prices are defined in a manner similar to the order established by paragraph 2 of paragraph 3, as well as paragraphs 4 - 11 of Article 40 of the Tax Code of the Russian Federation, at the time of implementation or carrying out other operations without including tax on value added and excise (in the case under consideration - at the date of the inventory).
The market price of the goods in accordance with paragraph 4 of Article 40 of the Tax Code of the Russian Federation is recognized as the price that has developed in the interaction of supply and supply in the market of identical (and with their absence - homogeneous) goods in comparable economic (commercial) conditions.
Consequently, the sum of the surplus of goods identified during inventory based on the market value at the date of the inventory forms other income of the Organization for income tax purposes.
In determining and recognizing the market price of the goods, official sources of information about market prices for goods and stock prices are used.
Sources of information about market prices are:
Official information on stock quotes (transactions held) at the nearest location (seller's place of residence (Buyer) by the Exchange, and in the absence of transactions on the specified stock exchange or during the sale (acquisition) on another stock exchange - information on stock quotes that took place on this other stock exchange or information about international exchange quotes;
Information of state bodies on statistics and organs regulating pricing.
The assessment of the market price of products can be implemented in accordance with the Federal Law of July 29, 1998 No. 135-FZ "On Appraisal Activities in the Russian Federation" by the appraiser who received a license in the prescribed manner.
In addition, when determining the market prices of goods, information on prisoners at the time of the implementation of this product is taken into account (in the considered case - at the time of the recognition of other incomes) transactions with identical (homogeneous) goods in comparable conditions. In particular, such conditions of transactions as the amount (volume) of goods supplied, the deadlines for the fulfillment of obligations, the terms of the payments, usually used in transactions of this species, as well as other reasonable conditions that can affect prices are taken into account.
The plan of accounts and instructions for its use provides that those identified when inventory discrepancies between the actual estate and accounting data are reflected in accounting accounts as follows:
v surplus property arrives at market value at the date of the inventory, and the relevant amount is credited to the financial results of a commercial organization or an increase in income from a non-commercial organization.
From the point of view of other incomes of discrepancies in accounting and tax accounting will not be, as income is recognized at market value. There will also be no discrepancies from the point of view of recognition of revenue from the sale of surplus in accounting and tax accounting. The difference occurs when determining the value of the goods implemented. In tax accounting, the cost of excessors is not taken into account when determining the value of the goods sold, that is, when writing off the excessive excess, their tax cost is recognized as equal to zero.
In the accounting records, surplus detected during inventory are taken to account as goods, and their cost is written off during implementation. As a result, the difference arises between the data of accounting and tax accounting, which from the point of view of PBU 18/02 is constant.
Organizations It is advisable to establish the procedure for the implementation of surplus in accounting policies for tax accounting purposes. At the same time, it is possible to establish in accounting policies the procedure for the implementation of surplus in the first (last) queue or in a percentage of the implemented goods of this group. You can use the method of calculating the value of the goods implemented for tax accounting purposes by drawing up internal calculations, indicating the number of goods sold purchased from suppliers, and implemented goods adopted for accounting on the results of inventory (surplus), as well as their accounting value.
Example 13. When writing off non-modulated material values \u200b\u200bin production, their cost was taken into account in order to reduce the tax base for income tax
Paragraph 36 of the methodological instructions on the accounting of material and industrial stocks it is determined that non-modulated delivery is the material reserves that entered the organization without settlement documents. Non-modulated supplies should be taken to a warehouse with a compilation of an act of acceptance of the Materials of Form No. IM-7. The first copy of the above act is the basis for reflection in accounting. In paragraph 39 of methodological instructions on the accounting of material and production stocks, it is established that material reserves come and are taken into account in analytical and synthetic accounting on accounting prices adopted. At the same time, if the actual cost of materials is applied as accounting prices, which received material values \u200b\u200bshould come at market prices. As a market price, you can use the price specified in the contract (paragraph 1 of Art. 40 of the Tax Code of the Russian Federation). If the contract value is not determined in the contract, then it is possible to proceed from the price in which the organization usually buys similar property (clause 6.1. PBU 10/99 "organization expenses"). After receiving the settlement documents, the accountant adjusts the cost of materials. If the materials are already released into production, then the adjustment depends on the method of assessing the material reserves released into production:
v at the cost of each unit - in this case, the amount of write-off of material reserves from non-modulated supplies is changing;
v for medium cost - in this case, the average cost of all the materials written off into consumption changes (the percentage of reserves written off at the cost and materials remaining in the warehouse is determined, then the cost of the material reserves remaining in stock; the amount of requests written off at the cost of production Score 91 "Other income and expenses").
Non-modulated material values \u200b\u200bin tax accounting should be made at the price specified in the act of acceptance of materials. When writing through such material values \u200b\u200bin production or in the implementation, their cost cannot be taken into account to reduce the tax base for income tax. The fact is that these costs are not documented, as required by paragraph 1 of Art. 252 Tax Code.
Example 14. Violation of the procedure for accounting for the purchase of stationery
Accounting for the purchase of stationery affiliates depends on the life of their useful use.
Admitted stationery, the useful life of which does not exceed 12 months, are taken into account in accounting as part of the MPZ with reflection in the account 10 "Materials". They should be issued a climb order M-4. After transferring them to use in the work, they are written off into debut accounting accounts or costs for sale (26 "general expenses", 44 "Sale expenses"). The write-off of stationery immediately to costs (debit accounts 26.44) without the use of account 10 is not allowed. For tax purposes, the costs of stationery are among the material expenditures associated with production and (or) implementation (sub. 3 of paragraph 1 of Art. 254 of the Tax Code of the Russian Federation).
Admitted stationery, whose useful life exceeds 12 months, are taken into account in accounting as part of fixed assets (on account 01 "Fixed assets"). They are drawn up on the acceptance-transmission of the object of fixed assets in form No. 1-1 or the act on the acceptance-transmission of groups of fixed assets in form No. 1B. at the cost of one subject of the acquired stationery no more than 20,000 rubles. After his leave, it can be written off in debut accounting accounts or costs for sale (26.44), at a cost of more than 20,000 rubles. - The object is amortized in general order (sub. 4,17,18 PBU 6/01).
At the same time, acquired stationery purchased services worth more than 20,000 rubles for tax purposes. refer to depreciable property and are subject to depreciation in a general order, worth not more than 20,000 rubles. After the transmission is put into operation, in the full amount for material costs, or on other expenses associated with production and (or) implementation.
Example 15. Violation of the procedure for accounting for losses from shortage and damage to the TMC when they are transported
According to sub. 2 p. 7 tbsp. 254 of the Tax Code of the Russian Federation for the purpose of taxation of profit to the material expenditure of the taxpayer equal to the losses from the shortage and damage during the storage and transportation of commodity values \u200b\u200bwithin the limits of natural liability, approved in the manner prescribed by the Decree of the Government of the Russian Federation of November 12, 2002 No. 814. In accordance with the specified resolution, the norms of natural liability are developed by sectoral ministries and departments and are approved by agreement with the Ministry of Economic Development and Trade of the Russian Federation. And today, only a few orders come into force.
At the same time, in accordance with the position of the Constitutional Court of the Russian Federation, set forth in paragraph 3 of the motivation part of the definition of 04.03.1999 No. 36, the failure to fulfill the federal executive bodies of the instruction of the legislator should not lead to the impossibility of realizing the taxpayer's rights established by the legislation. In addition, the regulatory legal acts, which established the norms of natural loss as of 01/01/2002 are not formally recognized as invalid effects, since they are not given in the list of regulations recognized by the incidental force from the date of entry into force of Ch. 25 "Income tax" of the Tax Code of the Russian Federation (Art. 2 of the FZ of the Russian Federation of 06.08.2012 №110-ФЗ).
Based on the foregoing, before approval by the federal executive authorities, the norms of natural loss, the organization has the right to be guided by the norms of natural loss, approved as of January 1, 2002, and arbitration courts (FAS of the West Siberian District of 03.10.2004 are adhered to F04-7116 / 2004 95178-A81-7), dated 05.04.2004 «F04 / 1731-330 / A46-2004, FAS of the North Caucasus District dated 05.04.2004 №Ф08-1061 / 2004-435A, from 04/05/2004 №Ф-1060 / 2004-434A). " The norms of natural loss, the action of which is distributed to tax purposes for periods since 2002 is given in Appendix No. 1.
For example, as a result of the inventory, a shortage of material values \u200b\u200bwas determined in the amount of 10 units, including within the limits of natural loss - 9 units, over the norms of natural loss - 1 unit. When forming the value of materials identified during inventory, the cost of a unit in accounting is defined as 100 rubles, in tax accounting as 120 rubles. Thus, the difference in each unit of materials according to accounting and tax accounting is 20 rubles, subtracted temporary difference (VD) is 200 rubles. (20 rubles * 10 units), therefore, a deferred tax asset (it) at the time of the formation of the value of the materials amounted to 48 rubles. (200 rubles * 24%).
The perpetrators are not installed and therefore the amount of shortage in accounting is reflected in the total amount of other expenses in the amount of 1,000 rubles. (100 rubles * 10 units). In the tax accounting, the shortage is defined in the amount of 1,200 rubles. (120 rubles * 10 units).
However, only the amount of 1,080 rubles can be accepted as part of some expenses, since only 9 units of material values \u200b\u200bcan be accepted within the limits of natural liability (120 rubles. 9 units).
The deferred tax asset (it) in the amount relating to the materials written off within the limits of natural liability equal to 43.2 rubles. (20 rubles * 9 units * 24%) is repaid at the time of writing off materials, and a deferred tax asset (it) in the amount relating to the materials written off above the norms of natural loss equal to 4.8 rubles. (20 rubles * 1 unit * 24%) is written off at the account of profit and loss.
In accounting, these operations will be reflected by the following records:
In addition, the cost of one unit of material in the amount of 100 rubles. will not be recognized for tax purposes, in connection with which there is a constant positive difference (PPR) and a permanent tax obligation is charged (IFO):
Example 16. Violation of the reflection procedure in accounting and tax accounting of material values \u200b\u200bobtained when disassembled and disassembled as a result of the elimination of fixed assets derived from the operation
The organization eliminated the obsolete fixed assessment, but some of its components are still suitable for use, because it is decided to postpone them. The primary document for reflection in accounting and tax accounting is the act of gaining the material values \u200b\u200bobtained in disassembling and disassembling buildings and structures (form No.m-35). In accounting, the remaining materials left after dismantling come at a market value (p. 9 of PBU 5/01). The organization has other income.
In tax accounting in accordance with paragraph 13 of Art. 250 Tax Code of the Russian Federation The cost of materials, and other property obtained as a result of dismantling or disassembly when the elimination of fixed assets are taken into account in the composition of non-engineering income. The income is recognized as the date of the form of the M-35 Act. Nonealization revenues obtained in kind are taken into account when determining the tax base on the basis of the transaction price (ie, based on the market price), taking into account Art. 40 of the Tax Code of the Russian Federation (as defined in paragraph 5 of Art. 274 of the Tax Code of the Russian Federation).
Materials received from the elimination of fixed assets, an organization can use in its own production or to implement.
1. In tax accounting until January 1, 2006, it was impossible to write off the cost of materials received during disassembling and disassembling buildings, on vacation in costs for costs (a letter of MNS of Russia dated 29.04.2004 No. 02-5-10 / 33). Officials at the same time referred to paragraph 1 of Art. 252 Tax Code of the Russian Federation, which permits to reduce income in the amount of only costs. And since the actual cost of the company was not, then she cannot take into account them.
From January 1, 2006, a new procedure for taking into account the materials obtained in disassembly and dismantling of buildings and structures introduced by Federal Law No. 58-FZ was introduced. P. 2 Art. The 254 Tax Code of the Russian Federation established that transmitting the remaining materials into production; their cost is included in expenses as the amount of the tax (24%), calculated from the non-revenue income provided for by paragraph 13 and paragraph 20 of Art. 250 NK RF. This procedure applies to material and industrial reserves identified during inventory as in 2006 and previous reporting (tax) periods.
2. With regard to the implementation of materials obtained after the liquidation of fixed assets, until January 1, 2006, the tax authorities believe that such materials have no purchase price (a letter of MNS of Russia dated 29.04.2004 No. 02-05-10 / 33). After all, when eliminating the expenses, the organization pays anything. And according to Art. 252 Tax Code of the Russian Federation An organization can reduce its income on the amount of costs. This means that the income tax must be calculated from the full value of the values \u200b\u200bsold. From January 1, 2006, the implementation of materials is taken into account in the manner prescribed in paragraph 1 of Art. 268 Tax Code. Those. The cost of materials and parts on which it is possible to reduce the revenue from the implementation is defined as the sum of the corresponding non-evaluation income, multiplied by the income tax rate (paragraph 2 of Art. 254 of the Tax Code of the Russian Federation). In addition, revenue from the sale of materials may be reduced by the amount of expenses related to the implementation, if any and the costs of storage, maintenance and transportation of realizable property.
3. The cost of material and reconstruction of fixed assets gained in the repair, modernization and reconstruction of facilities that are not derived from operation, when they are vacated in production, as well as implementation for income tax purposes are subject to inclusion in the tax base for the income tax.
For example, in January 2006, the workers of LLC "GVEC" disassembled a fleet who came into disrepair. The initial cost was 250,000 rubles, the amount of accrued depreciation - 150,000 rubles. After dismantling, LLC "GVEC" passed the remaining tire remaining from the service loader. Tire cost is defined in 8,000 rubles. In February, the credited tires were delivered to another forklift.
In accounting, these business operations are reflected as follows:
1. Written off the initial cost of the lift truck
2. Written off the amount of accrued depreciation
3. The residual cost of the forklift is written off.
4. Reflects tire posture
5. In the tax accounting in January 2006, 8,000 rubles were also reflected as part of non-engineering revenues.
6. Installing tires to another Far Loader is reflected in accounting next record:
7. In tax accounting in accordance with paragraph 2 of Art. 254 NK RF reflected consumption equal to 1 920 rubles. (8 000 rub. * 24%). There was a difference in the amount of 6,080 rubles. (8 000 rub. - 1 920 rubles), leading to the formation of a permanent tax liability (IFO):
Example 17. Tara accounting
The packaging should be taken to account on the actual cost, taking into account all the costs associated with its acquisition. The organization may make decisions in accounting to keep records of packaging at discount prices, but only in the case of the large nomenclature of the container and its rapid turnover. Accounting prices are established on the basis of paragraph 80 of the methodological instructions on the accounting of material and industrial reserves approved by the Order of the Ministry of Finance of Russia dated December 28, 2001 N 119n. At the same time, the difference between the actual cost and the accounting value of the container is debited to the financial result with accounting accounts for actual costs (in the manufacture of containers in the organization itself) or with accounting accounts (if the container is purchased from an external organization) (paragraph 166 of MPZ Guidelines) .
Accounting Tara should be conducted by type of containers and determined by the procedure for the formation of the price of naughty value:
The cost of Tara can be both included in the sales price of value, and to put the buyer separately;
The container may be single-turn (disposable), multi-turn, return and non-returnable.
For tax purposes, the possibility of taking the container at discount prices is not provided. According to paragraph 3 of Art. 254 NK RF Cost return Tara It is excluded from the total amount of expenses for the purchase of material values \u200b\u200bfor the price of possible use or implementation. Thus, in tax accounting, the cost of material values \u200b\u200bacquired in such a container should decrease on the assessment value of the container and then in order to tax purposes, the value is less than the actual costs.
Cost non-return Tara Based on paragraph 3 of Art. 254 Tax Code of the Russian Federation is included in the cost of purchased material values.
Currently, organizations often conduct all sorts of draws and contests, during which buyers must collect covers, labels, wrappers, etc. In exchange for prizes.
Letter of the Ministry of Finance of Russia dated August 6, 2004 No. 03-06-06-03 / 1 determined that such events are a lottery for promotional purposes. Therefore, it is necessary to register as a lottery organizer. However, this conclusion is valid only for those cases when the buyer's win depends on the will of the case. If, according to the conditions of the event, the winnings is associated with the qualities or actions of the participant himself (for example, the participant wins the best story about the product), then the lottery can no longer go and speeches. So, registration is not needed.
Another type of promotional shares is issued to the buyer of the product product with symbols, logo or commodity sign of the manufacturer (key fob, lighters, calendar). In the case when the gift contains information about the manufacturer, it is considered souvenir. She is recognized as one of the types of advertising according to Art. 2 of the Federal Law of July 18, 1995 No. 108-FZ "On Advertising", Art. 3 of the Federal Law of March 13, 2006 No. 38-FZ "On Advertising", which enters into force on July 1, 2006 by his letter of January 15, 2002 No. 04-02-06 / 2/3 of the Ministry of Finance of Russia identified a clear line between the transfer Souvenirs and independent goods. If during the advertising campaign there is an independent product, then the speech is already on gratuitous transmission for promotional purposes. Therefore, it is impossible to consider the cost of goods during taxation of profit (the letter of the Ministry of Finance of Russia of December 28, 2005 No. 03-03-04 / 1/62).
The object of taxation of VAT is recognized, in particular, a gratuitous sale of goods (Art. 146 of the Tax Code of the Russian Federation). Under the implementation means the transition of property rights (Art. 39 of the Tax Code of the Russian Federation). As can be seen, the advertising transfer of goods is their gratuitous implementation. So, an object of VAT is arisen.
However, this approach is not applicable to the taxation of products transmitted for promotional purposes. The object of inclusion of VAT is the sale of goods. Under the goods is understood to any property implemented or intended for implementation (clause 3 of Article 38 of the Civil Code of the Russian Federation). Therefore, if the property is not intended for sale, it cannot be considered a commier.
This situation arises when transferring products for promotional purposes. This product is not initially intended for implementation. Moreover, as a rule, there is a special mark "not for sale" on its samples. The main purpose of the transfer of such products is to increase the implementation of other goods, which once again proves that she herself is not a product. Accordingly, it is impossible to talk about the occurrence of the object of the inclusion of VAT.
The thing obtained for free is considered an income of an individual in a natural form (sub. 2 p. 2 Art. 211 of the Tax Code of the Russian Federation). Such income is subject to personal income PFF. True, the obligation to pay the tax arises only if the cost of the gift obtained by an individual exceeds 4,000 rubles. (paragraph 28 of Art. 217 of the Tax Code of the Russian Federation).
The cost of prizes received in competitions, games and other activities carried out for advertising purposes is subject to a rate of 35% (paragraph 2 of Art. 224 of the Tax Code of the Russian Federation). The cost of prizes, which are not awarded not in advertising events at a rate of 13% (paragraph 1 of Art. 224 of the Tax Code of the Russian Federation). The source of income in such a situation is the advertiser. He is recognized as a tax agent, and its obligations should include the calculation of the tax, hold it from the income of the recipient of the prize, as well as the transfer of the tax to the budget and the report to the tax inspectorate on the income received. In practice, the organizer can fulfill only two of these duties - calculate the tax and inform the tax inspectorate on the income received by the payer and the amount of NDFL. The tax organizer will not be able to keep the tax, since the money does not pay the physical person (paragraph 4 of Art. 226 of the Tax Code of the Russian Federation).
Example 19. Distortion of the procedure for the formation of the value of the goods sold in rubles
In accordance with the Tax Code of the Russian Federation, the contract price should be determined at the rate of the conditional unit on the day of payment of the goods being implemented. For example, in accordance with the contract, the buyer makes one hundred percent prepayment. 50 percent of the prepayment occurred in July, the remaining 50 percent in August. The shipment of goods was produced in September. The seller often forms the cost of the goods sold, based on the average course of the conditional unit at the time of payment in July and August.
Given the terms of the contract, the cost of shipped goods should be determined by the summation of advance payments in rubles produced in July and August. In this case, the Seller distorts the cost of products and revenue from the sale of goods, which can lead to detachment tax authorities on income and penalties.
Example 20. Reflection of product return operations
For the operations of the return of goods, the order of reflection is often violated by accountants. Remember that if the return of the goods is made as a result of a significant violation of the terms of the contract for quality, assortment, completeness, packaging or other conditions for the supply of goods (clause 2 of article 475, paragraph 2 p. 480, paragraph 2 of Art. 482 of the Civil Code of the Russian Federation) This is the basis for the buyer's refusal from the execution of the contract of sale. In this case, the goods returns the supplier and is written off:
v or from account 002 (if the retreat from the terms of the contract was detected by the Buyer when taking goods from the supplier, then such goods on balance are not coming);
v either from account 41 "goods" in correspondence with the account of accounting of claims (if the disadvantages of goods are discovered after their acceptance from the supplier and posting on the balance of the buyer's organization).
If the contract provides for payment of goods in installments, then the seller can demand the return of goods. The exception is when the amount of payments received from the buyer does not exceed half the price of goods (Art. 489 of the Civil Code of the Russian Federation). If the amount of payments received from buyers exceeds half the cost of goods, the seller deprives the right to refuse to fulfill the contract. In this case, it may require only payment by the Buyer interest for the delay in payment or the refund of unpaid goods.
When returning goods on the day of purchase, the amount of revenue is reduced by the amount of return. If the buyer returns the goods not on the day of purchase, then storage records are made in accounting on the day of return.
When the goods return during the refusal of the execution of the contract in the event of a violation of the counterparty of its conditions, the seller makes storage wiring not only on the accounts of revenue accounting, but also on debt accounting accounts before the VAT budget. If the goods are returned due to improper quality, the right to deduct VAT from the seller arises only after returning the cash to the buyer. Up to this point, the debt before the budget does not decrease, since the total amounts obtained are considered as an advanced advance.
If the return of the goods occurs on the completed and executed sales contract, then the supplier (the so-called former buyer) as a seller of this product. At the same time, the acceptance of the amount of VAT is carried out in accordance with the current procedure, that is, as the previously received payment and gain returns with the mandatory presentation of the invoice. Thus, in this case, the seller does not have the right to register in his book of purchases the amount of VAT on the basis of its own invoice that was exposed when selling this product (the letter of the Ministry of Finance of Russia dated March 21, 2005 No. 03-04-11 / 60) .
In order to tax the income tax, civil relations are also accepted, actually developing between the seller and the buyer (by the date of the formation of revenues and costs, as well as the amount of revenue for the rationing of expenses).
Example 21. The procedure for reflecting the inventory of inventory-material values
In accounting, identified when inventory of inventory-material values \u200b\u200b(the discrepancy between the actual availability and accounting data) comes at a market value at the date of the inventory, the relevant amount is credited to the financial results of a commercial organization or an increase in income in a non-profit organization in accordance with paragraph 28 " Regulations on accounting and accounting reporting in the Russian Federation, approved by the Order of the Ministry of Finance of Russia dated 09.07.1998 No. 34n. When implementing excess goods (either when debiting their value) in accounting, other income is reflected, equal to the value of the excess surplus of goods.
In tax accounting, the cost of excessive goods identified during inventory on the basis of paragraph 20 of Art. The 250 Tax Code of the Russian Federation is included in the tax base for income tax as non-deactive income. At the same time, the cost of goods is determined at the market price, i.e., at the price of the possible implementation of the identical goods specified in the sale and purchase contracts concluded by the organization at the time of detection of excess and recognition of non-deactive income.
When implementing the detected excess goods, the revenue received (income from implementation) is included in the taxable income tax base (clause 2 of Art. 249 of the Tax Code of the Russian Federation). Due to the fact that the cost of acquiring identified excess goods from the organization is absent, for the purpose of taxation of profit, the revenue from their implementation cannot be reduced to the market value of excess goods reflected in the composition of non-revenue income. The amount of VAT for the value of the goods implemented during the inventory is charged in the general order. Moreover, the tax deduction on VAT does not apply, since the taxpayer does not comply with the conditions for the use of tax deductions provided for by Art. 171 and 172 of the Tax Code of the Russian Federation.
Example 22. Organizations violated the procedure for accounting for discounts for sold goods
Organizations can provide discounts on goods sold, work performed, services provided:
v before the sale of goods (fulfillment of work, service);
v After the sale of goods (execution of work, service).
Upon presentation of the discount provided before the sale of goods (work, providing services) to make any adjustments in primary documents there is no need. Both in accounting, and in tax accounting, revenue is reflected in the amount that the buyer must pay, that is, taking into account the discount (clause 6.5 PBU 9/99 "Organization's revenues" and paragraph 2 of Art. 249 of the Tax Code of the Russian Federation). At the same time, VAT should also be charged to the cost of goods, reduced by the discount value (clause 1, Article 154 and Art. 166 of the Tax Code of the Russian Federation).
At the same time, the price of the same product sold by various customers should not be different by more than 20 percent (paragraph 3 of Article 40 of the Tax Code of the Russian Federation). Calculations of deviations and average prices applied by the organization must be documented. Thus, in the resolution of the FAS of the North-Western District of July 7, 2003 in case No.A56-36999 / 02, judges indicated that the inspectors had no right to compare the contractual prices with market, since they did not investigate the price level that the organization applies. According to paragraph 11 of Art. 40 of the Tax Code of the Russian Federation, determining the market price, you need to use official sources of information. The judges often consider such sources of experts. For example, in the resolution of the FAS of the East Siberian District of March 4, 2004 in case No.A78-3354 / 03-C2-20 / 119-F02-616 / 04-C1, we are talking about market prices for renting a store. In the documents that submitted the parties, the price level did not coincide. As a result, the judge appointed an examination and demanded to calculate taxes based on the conclusions of experts.
Discounts provided after the sale of goods, We are divided into two types: discounts provided in the reporting period of recognition of income and discounts provided in the tax period following the period of recognition of income from sales.
In the opinion of the specialists of the Ministry of Finance of Russia, when granting discounts to implemented earners, the introduction of corrections to the primary documentation is not required. There are enough documents confirming the fulfillment of the conditions giving the right to a discount and certificate-calculation of an accountant, allowing in the reporting period to reflect in accounting a change in the results of activities in the past periods.
If the discount is provided in the current period, then accounting Returning records must be reflected and adjust the early reflected revenue (clause 6.5.bbu 9/99).
If, under the terms of the contract, the discount is provided in the next period, then accounting Discount should be reflected as other expenses. At the same time, the tax base for VAT is recalculated over previous periods and a refined declaration is submitted, taking into account the changed price of discounts and the corresponding VAT amount. The tax base for income tax is calculated similarly and reflects (a letter of MNS of Russia of July 25, 2002 No. 02-3-08 / 84-Yu216 and dated January 25, 2005 No. 02-1-08 / @.
Carefully determine the cases of granting discounts and forgiveness of debt. If the contract is not possible to change the price in principle, then the change in the initiative of one of the parties from a legal point of view will be considered as an operation for forgiveness of debt and in this case the amount of debt cannot reduce the taxable income tax base (paragraph 16 of Art. 270 NK RF).
In addition, if the agreement (Agreement) directly stipulates that the new price of the contract applies to the entire product made from the beginning of the contract, the tax consequences of such a change in the price of the contract are based on the basis of Art. 54 of the Tax Code of the Russian Federation (i.e., the organization should make corrections in the tax return periods of valuables, since in these periods there was a distortion of the value of the tax base. If the agreement was not specified by the agreement, it is received only for subsequent deliveries from the date of signing Agreements. If the organization violates the aforementioned order (produces debt recalculation not since the signing of the agreement for the goods shipped earlier), then such a discount on the basis of Article 572 and 574 of the Tax Code of the Russian Federation is considered as a gratuitous transfer of property rights. In this case, in accordance with paragraph 16 Art. 270 Tax Code of the Russian Federation The amount of discount cannot be taken into account in reducing the tax base for income tax (letter of the Federal Tax Service of Russia of October 25, 2005 No. [Email Protected]).
In accounting, if the contract discount is not provided for, or is unreasonably granted for past deliveries, partial termination of the buyer's obligation to pay products due to the forgiveness of debt on the basis of paragraph 2 of PBU 10/99 is recognized by the organization's expense (debit 91 "Other income and expenses Credit 62" Calculations with buyers and customers ").
Under the amount of forgiven debt recognizes the constant tax liability (sub. 4.7 PBU 18/02). For the purpose of calculating VAT, the forgiveness of the debt is recognized as gratuitous transmission. When using accounting policies "For shipment", VAT in this case is already accrued, "By payment" - after the provision of discounts, it is necessary to accrue the VAT budget contained in the amount of discounts (in accounting, the accrual of VAT is carried out at the expense of the earlier source debit 76 / VAT Credit 68 / VAT).
In accordance with the amendments made in Art. 265 of the Tax Code of the Russian Federation by Federal Law of 06.06.205 No. 58-FZ, since 206, the Seller may take into account the amount of the discount given to the change of income tax base in the period when a decision is made to provide a discount (i.e., the terms of the contract are performed ) Without clarification with the budget for previous periods. But this is not to relate to the operations forgiveness of debt, and it is only about providing discounts.
Example 23. In order to control the quality of certain types of products, the production enterprise is obliged to expose products to inspection and laboratory analysis. Often these operations are reflected in accounting accounts with violations.
According to the accounting accounts of the financial and economic activities of organizations, the account 10 "Materials" is used to summarize information on the presence and movement of raw materials, materials, fuels, spare parts, inventory and household supplies, containers and other values \u200b\u200bof the organization (including those in the way and Recycling).
Commodity and material values \u200b\u200bbelong to the revival means of the enterprise. A characteristic feature of these funds is that they are consumed in accordance with the established costs of consumption and fully transfer their cost to products by constituting its material basis. A portion of the finished product transmitted to the laboratory is a role model. It can not be raw materials for neither basic nor for auxiliary production. Therefore, when transferring finished products to an inspection laboratory should be reflected by the following entry:
Example 24. Errors in the reflection of transportation costs
According to the Department of Tax and Customs Tariff Policy (the letter of the Ministry of Finance of Russia dated March 10, 2005 No. 03-03-01-04 / 1/103), if the supply contract reflects that the buyer above the price compensates for transportation costs, then the amount of compensation will be Become an organization-supplier. Cost expenses shipping shipping supplier are expenses that reduce the taxable income tax base. Delivery costs are not included only by organizations providing freight forwarding services (intermediaries).
According to paragraph 2 of Art. 5 of the Federal Law of June 30, 2003 No. 87-FZ "On Transport and Expeditionary Activities", the client in the manner prescribed by the Transport Expedition Agreement is obliged to pay remuneration due to the forwarder, as well as compensate the costs of the Customer's expenses. Therefore, these costs are not taken into account for the purpose of taxation of profits as part of the expenses of the forwarder under paragraph 9 of Art. 270 Tax Code of the Russian Federation (a letter of the Ministry of Finance of Russia of 30.03.2005 No. 03-04-114 / 69). In this case, the amount of compensation by the freight forwarder's transport expenditure by the client should not be included in the revenues of the organization providing expeditionary services, since it is provided for by paragraphs. 9 tbsp. 251 NK RF.
For documentary confirmation of transportation costs, it is necessary to have a commodity and transport invoice for a unified form approved by the decision of the State Statistics Committee of Russia of November 28, 1997 No. 78, as well as forms No. 3 of the "travel sheet of a passenger car".
According to the letter of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of the Russian Federation of September 6, 2007 No. 03-03-06 / 1/646 and on the basis of sub. 34 p. 1 Art. 264 NK to other expenses related to production and implementation include, in particular, the costs of preparing and mastering new industries, workshops and aggregates.
And therefore, the organization can take into account the costs associated with the preparation of production for the purpose of taxation of profits in the period in which they are produced.
Example 25. The organization takes into account the cost of irrevocable waste as part of the costs when calculating the income tax without securing these norms by the relevant documents
The Ministry of Finance of Russia in a letter dated 29.08.07 № 03-03-06 / 1/606 explained that on the basis of the technological features of its own production cycle and the process of transporting taxpayers may determine the normatives of the formation of irretrievable waste of each specific type of raw materials and materials used in the production . These standards in the enterprise can be established, in particular, technological maps, the estimates of the process or other similar documents that are internal documents that do not have a unified form, which are developed by the specialists of the enterprise controlling the technological process (for example, technologists), and are approved by the authorized management of the enterprise persons (for example, the main technologist or chief engineer). At the same time, it is emphasized that the procedure for the sectoral settlement of the development and approval of technological loss standards in the production and (or) transportation is not subject to law on tax and fees.
